" Social security number (SSN). Dependents who are required to file a tax return must have an SSN. To apply for an SSN, file Form SS-5 with the Social Security Administration. You can go to the website www.socialsecurity.gov for more information. Individual taxpayer identification number (ITIN). The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get an SSN. To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. It takes 6-10 weeks to get an ITIN. The ITIN is entered wherever an SSN is requested on a tax return. If you are a nonresident alien applying for an ITIN to file a tax return, you generally must attach your original, completed return to Form W-7 to get an ITIN. If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN.An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.
There are certain rules for dependent relative. Even if thouse rules are listed sepeartely, and lzmm's mum satisfes those rules, SSN/ITIN is a pre-requisite.
:This chapter discusses exemptions. The following topics will be explained.
Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse.
Exemptions for dependents — You generally can take an exemption for each of your dependents. A dependent is your qualifying child or qualifying relative. If you are entitled to claim an exemption for a dependent, that dependent cannot claim a personal exemption on his or her own tax return.
Social security number (SSN) requirement for dependents — You must list the social security number of any dependent for whom you claim an exemption. "
这个各个网站已经讨论很多次了，很多人混淆了 child and dependant care credit和dependant exemption，要claim dependant exemption,最权威的irs pub501上面说的是，符合dependent条件的人必须是us citizen，green card holder or citizen of Mexico or Canada。所以二楼的mm是对的，中国无绿卡父母是不符合条件的，不是灰色地带，就是不可以。同时还有一个是child and dependant care credit, 参见pub 503，这个就没有规定一定是citizen或者绿卡持有人，无绿卡父母是符合这一条的，要itin number。 [此贴子已经被作者于2011/3/6 19:01:25编辑过]
以下是引用snowdrift在3/6/2011 7:01:00 PM的发言： 这个各个网站已经讨论很多次了，很多人混淆了 child and dependant care credit和dependant exemption，要claim dependant exemption,最权威的irs pub501上面说的是，符合dependent条件的人必须是us citizen，green card holder or citizen of Mexico or Canada。所以二楼的mm是对的，中国无绿卡父母是不符合条件的，不是灰色地带，就是不可以。同时还有一个是child and dependant care credit, 参见pub 503，这个就没有规定一定是citizen或者绿卡持有人，无绿卡父母是符合这一条的，要itin number。 [此贴子已经被作者于2011/3/6 19:01:25编辑过] I don't think so. As I mentioned earlier, dependent test is the pre-requisite of any dependency deduction/exemption/credits though the requirements of dependents for exemption and dependent of HOH filing status are slightly different. For the tax credit, the taxpayer MUST and HAVE to provide either the SSN or ITIN on item 6c, the first page of 1040. Please check page 3 of pub 503. If a person cann't satisfy the dependent test, there is no need of further discussion of qualification of any dependent benefit.
BTW, if the taxpayer uses any kind of software for tax return, your return won't be processed if you declair any dependent benefit but with missing info of dependent's SSN/ITIN. If it is an IRS or semi-goverment sponsored software, IRS won't accept your return either.
one more thing, even if IRS accepts your return and you receive the refund, it doesn't mean IRS acknowledge the accuracy of your return. The taxpayer shall keep the tax returns record for certain years depending on individual case. Just google, how long shall I keep my tax return or similar key words?
The last thing, taxpayer claming dependency (esp college kids and parents) are very likely to be audited.
I don't think so. As I mentioned earlier, dependent test is the pre-requisite of any dependency deduction/exemption/credits though the requirements of dependents for exemption and dependent of HOH filing status are slightly different. For the tax credit, the taxpayer MUST and HAVE to provide either the SSN or ITIN on item 6c, the first page of 1040. Please check page 3 of pub 503. If a person cann't satisfy the dependent test, there is no need of further discussion of qualification of any dependent benefit.
BTW, if the taxpayer uses any kind of software for tax return, your return won't be processed if you declair any dependent benefit but with missing info of dependent's SSN/ITIN. If it is an IRS or semi-goverment sponsored software, IRS won't accept your return either. 503上面明确说了，只要有itin，并且符合183天和其他条件就可以作为qualified dependant，但是这个child and dependant credit是付出去的钱可以抵税，就比如说给孩子的day care的钱，给老人请保姆什么的钱可以有credit，老人即使不是美国公民或者绿卡，只要有itin都可以让纳税人qualify。但是有多少来探亲的老人会请保姆照顾呢，所以就算老人们qualify这个基本也没有什么用。那个dependant exemption是完全不同概念，dependant exemption是只要claim一个dependant就可以税上面直接减掉4500（不知道今年是不是4500），这个无绿卡的老人是不符合的，这个规定是501上面的。很多人钻空子，给老人申请了itin就claim dependant exemption了，这个软件是查不出来的，因为有很多拿绿卡的也用itin，所以软件让过了，但是并不是说这样就是对的。就象mm说的那样，irs可以一直audit回过去5年呢，查不到最好，查到肯定要罚的
503上面明确说了，只要有itin，并且符合183天和其他条件就可以作为qualified dependant，但是这个child and dependant credit是付出去的钱可以抵税，就比如说给孩子的day care的钱，给老人请保姆什么的钱可以有credit，老人即使不是美国公民或者绿卡，只要有itin都可以让纳税人qualify。但是有多少来探亲的老人会请保姆照顾呢，所以就算老人们qualify这个基本也没有什么用。那个dependant exemption是完全不同概念，dependant exemption是只要claim一个dependant就可以税上面直接减掉4500（不知道今年是不是4500），这个无绿卡的老人是不符合的，这个规定是501上面的。很多人钻空子，给老人申请了itin就claim dependant exemption了，这个软件是查不出来的，因为有很多拿绿卡的也用itin，所以软件让过了，但是并不是说这样就是对的。就象mm说的那样，irs可以一直audit回过去5年呢，查不到最好，查到肯定要罚的 mm, we are saying the same thing. The dependent must have either SSN or ITIN, which are one of the basic rules of dependent. And about the "就比如说给孩子的day care的钱，给老人请保姆什么的钱可以有credit", that's true also for that credit which most of the B2 parents won't qualify.
The software won't detect the validity of SSN/ITIN as long as there is one provided.
IRS和移民局没有非常紧密的联系，一般的简单的个人税CASE，IRS基本不管你的身份是啥。不要来跟我杠啥IRS CODE。。。。。。。。 IRS has nothing to do with USCIS, but every taxpyer needs bear the responsiblity of filing the tax return truly and he/sher has to follow the IRS code. Taxfiling is not about your immigration/visa status but about the current year IRS rules. [此贴子已经被作者于2011/3/7 9:47:09编辑过]
请问，这种情况是不是只能mail the tax return form? 不能efile呀？
谢谢分享您的经验！
我们社区的IRS 报税服务点会计 告诉我 没有绿卡的父母是不能报税的。她说这不是灰色地带，是根本就不可以的
哦？我以为连灰色地带都不是呢。看到网上有人的微博说，打电话给IRS，得到的官方回复是符合tax角度的resident，按substantial presence，符合claimm as dependent。
不过要他们有ITIN才行的
你在板上搜一下ITIN吧
可以报税的，但是要符合报税present条件，http://www.huaren.us/f/page_viewtopic/t_1495.html
this link is from 2006. Nothing can be more offical than the current IRS webiste. lzmm should search qualfication of dependent on IRS, such as http://www.irs.gov/publications/p929/ar01.html
"
Social security number (SSN). Dependents who are required to file a tax return must have an SSN. To apply for an SSN, file Form SS-5 with the Social Security Administration. You can go to the website www.socialsecurity.gov for more information.
Individual taxpayer identification number (ITIN). The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get an SSN. To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. It takes 6-10 weeks to get an ITIN. The ITIN is entered wherever an SSN is requested on a tax return. If you are a nonresident alien applying for an ITIN to file a tax return, you generally must attach your original, completed return to Form W-7 to get an ITIN. If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN.An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.
http://www.irs.gov/publications/p17/ch03.html#en_US_2010_publink1000170933
:This chapter discusses exemptions. The following topics will be explained.
Personal exemptions — You generally can take one for yourself and, if you are married, one for your spouse.
Exemptions for dependents — You generally can take an exemption for each of your dependents. A dependent is your qualifying child or qualifying relative. If you are entitled to claim an exemption for a dependent, that dependent cannot claim a personal exemption on his or her own tax return.
Social security number (SSN) requirement for dependents — You must list the social security number of any dependent for whom you claim an exemption. "
http://forums.huaren.us/showtopic.aspx?boardid=333&id=402536
可以报dependent啊
不过要他们有ITIN才行的
你在板上搜一下ITIN吧
RE。。。貌似要另外申请一个itin
哦？我以为连灰色地带都不是呢。看到网上有人的微博说，打电话给IRS，得到的官方回复是符合tax角度的resident，按substantial presence，符合claimm as dependent。
我问的IRS 社区报个人税会计，
她说没有绿卡，拿B2来旅游的父母 ，在美国没有合法收入，连ITN都是不能申请的
我问的IRS 社区报个人税会计，
她说没有绿卡，拿B2来旅游的父母 ，在美国没有合法收入，连ITN都是不能申请的
F2也没有合法收入。。。都可以申请啊
只要住满天数都可以的。。。
F2也没有合法收入。。。都可以申请啊
只要住满天数都可以的。。。
F2是spouse 啊。跟relative 不同。
anyway，大家自己看着办吧。
自己的税表只有自己负责任了
[此贴子已经被作者于2011/3/6 19:01:25编辑过]
我今年给父母报了,退税已经拿到,就是按这个帖子
http://www.huaren.us/dispbbs.asp?boardid=333&id=402536
这个LZ的依据是 substantial presence test
但是这个test是给 international tax payer用的 。比如 在美国有收入的外籍留学生 http://www.irs.gov/businesses/small/international/article/0,,id=96431,00.html
而父母探亲在美国是没有收入的
这个各个网站已经讨论很多次了，很多人混淆了 child and dependant care credit和dependant exemption，要claim dependant exemption,最权威的irs pub501上面说的是，符合dependent条件的人必须是us citizen，green card holder or citizen of Mexico or Canada。所以二楼的mm是对的，中国无绿卡父母是不符合条件的，不是灰色地带，就是不可以。同时还有一个是child and dependant care credit, 参见pub 503，这个就没有规定一定是citizen或者绿卡持有人，无绿卡父母是符合这一条的，要itin number。
[此贴子已经被作者于2011/3/6 19:01:25编辑过]
I don't think so. As I mentioned earlier, dependent test is the pre-requisite of any dependency deduction/exemption/credits though the requirements of dependents for exemption and dependent of HOH filing status are slightly different. For the tax credit, the taxpayer MUST and HAVE to provide either the SSN or ITIN on item 6c, the first page of 1040. Please check page 3 of pub 503. If a person cann't satisfy the dependent test, there is no need of further discussion of qualification of any dependent benefit.
BTW, if the taxpayer uses any kind of software for tax return, your return won't be processed if you declair any dependent benefit but with missing info of dependent's SSN/ITIN. If it is an IRS or semi-goverment sponsored software, IRS won't accept your return either.
这个LZ的依据是 substantial presence test
但是这个test是给 international tax payer用的 。比如 在美国有收入的外籍留学生 http://www.irs.gov/businesses/small/international/article/0,,id=96431,00.html
而父母探亲在美国是没有收入的
mm's interpretation is correct.
The last thing, taxpayer claming dependency (esp college kids and parents) are very likely to be audited.
可以要求退税的。 我公公，婆婆办过，也没有绿卡。
LZ 要为他们申请TAX ID。
I don't think so. As I mentioned earlier, dependent test is the pre-requisite of any dependency deduction/exemption/credits though the requirements of dependents for exemption and dependent of HOH filing status are slightly different. For the tax credit, the taxpayer MUST and HAVE to provide either the SSN or ITIN on item 6c, the first page of 1040. Please check page 3 of pub 503. If a person cann't satisfy the dependent test, there is no need of further discussion of qualification of any dependent benefit.
BTW, if the taxpayer uses any kind of software for tax return, your return won't be processed if you declair any dependent benefit but with missing info of dependent's SSN/ITIN. If it is an IRS or semi-goverment sponsored software, IRS won't accept your return either.
503上面明确说了，只要有itin，并且符合183天和其他条件就可以作为qualified dependant，但是这个child and dependant credit是付出去的钱可以抵税，就比如说给孩子的day care的钱，给老人请保姆什么的钱可以有credit，老人即使不是美国公民或者绿卡，只要有itin都可以让纳税人qualify。但是有多少来探亲的老人会请保姆照顾呢，所以就算老人们qualify这个基本也没有什么用。那个dependant exemption是完全不同概念，dependant exemption是只要claim一个dependant就可以税上面直接减掉4500（不知道今年是不是4500），这个无绿卡的老人是不符合的，这个规定是501上面的。很多人钻空子，给老人申请了itin就claim dependant exemption了，这个软件是查不出来的，因为有很多拿绿卡的也用itin，所以软件让过了，但是并不是说这样就是对的。就象mm说的那样，irs可以一直audit回过去5年呢，查不到最好，查到肯定要罚的
好像没有那么复杂。我们当年没要求退税的。 后来好多朋友告诉我们可以，所以是晚了一年追回的。假如公公，婆婆是2007年待了过半年，我们是2009年要求退的。
那时还没有efile. 也许现在有改动。
好像没有那么复杂。我们当年没要求退税的。 后来好多朋友告诉我们可以，所以是晚了一年追回的。假如公公，婆婆是2007年待了过半年，我们是2009年要求退的。 那时还没有efile. 也许现在有改动。
不说此例的对错。能退回来钱，不等于退的方法是对的。只能说没查到而已。
503上面明确说了，只要有itin，并且符合183天和其他条件就可以作为qualified dependant，但是这个child and dependant credit是付出去的钱可以抵税，就比如说给孩子的day care的钱，给老人请保姆什么的钱可以有credit，老人即使不是美国公民或者绿卡，只要有itin都可以让纳税人qualify。但是有多少来探亲的老人会请保姆照顾呢，所以就算老人们qualify这个基本也没有什么用。那个dependant exemption是完全不同概念，dependant exemption是只要claim一个dependant就可以税上面直接减掉4500（不知道今年是不是4500），这个无绿卡的老人是不符合的，这个规定是501上面的。很多人钻空子，给老人申请了itin就claim dependant exemption了，这个软件是查不出来的，因为有很多拿绿卡的也用itin，所以软件让过了，但是并不是说这样就是对的。就象mm说的那样，irs可以一直audit回过去5年呢，查不到最好，查到肯定要罚的
mm, we are saying the same thing. The dependent must have either SSN or ITIN, which are one of the basic rules of dependent. And about the "就比如说给孩子的day care的钱，给老人请保姆什么的钱可以有credit", that's true also for that credit which most of the B2 parents won't qualify.
The software won't detect the validity of SSN/ITIN as long as there is one provided.
sorry, no Chinese on my computer.
IRS和移民局没有非常紧密的联系，一般的简单的个人税CASE，IRS基本不管你的身份是啥。不要来跟我杠啥IRS CODE。。。。。。。。
IRS has nothing to do with USCIS, but every taxpyer needs bear the responsiblity of filing the tax return truly and he/sher has to follow the IRS code. Taxfiling is not about your immigration/visa status but about the current year IRS rules.
[此贴子已经被作者于2011/3/7 9:47:09编辑过]
今天去IRS Office，也被教育了一通。这玩意的确是个灰色地带。算了，不就差2000刀，偶就省了这个麻烦，不claim父母了。免得将来IRS来audit，又要求父母全球收入报税。那父母将来再给偶钱就说不清楚了。